{"id":269783,"date":"2025-08-14T10:11:42","date_gmt":"2025-08-14T01:11:42","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=269783"},"modified":"2025-08-13T13:54:18","modified_gmt":"2025-08-13T04:54:18","slug":"accounting-article-224","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/accounting-article-224\/","title":{"rendered":"\u3014\u307e\u3068\u3081\u3066\u78ba\u8a8d\u3015\u4f1a\u8a08\u60c5\u5831\u306e\u6708\u6b21\u901f\u5831\u89e3\u8aac\u3000\u30102025\u5e74\uff17\u6708\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #cd853f;\"><strong>\u3014\u307e\u3068\u3081\u3066\u78ba\u8a8d\u3015<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u4f1a\u8a08\u60c5\u5831<\/span><span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #b22222;\">\u6708\u6b21<\/span>\u901f\u5831\u89e3\u8aac<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u30102025\u5e74\uff17\u6708\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>2025\u5e74\uff17\u6708\uff11\u65e5\u304b\u3089\uff17\u670831\u65e5\u307e\u3067\u306b\u516c\u958b\u3057\u305f\u901f\u5831\u89e3\u8aac\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3001\u6539\u3081\u3066\u7d39\u4ecb\u3059\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306f\u3001\u8a72\u5f53\u3059\u308b\u901f\u5831\u89e3\u8aac\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u56db\u534a\u671f\u3054\u3068\u306e\u901f\u5831\u89e3\u8aac\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\u300c<a title=\"\u3014\u307e\u3068\u3081\u3066\u78ba\u8a8d\u3015\u4f1a\u8a08\u60c5\u5831\u306e\u56db\u534a\u671f\u901f\u5831\u89e3\u8aac\u3000\u30102025\u5e74\uff17\u6708\u3011\u7b2c\uff11\u56db\u534a\u671f\u6c7a\u7b97\uff082025\u5e74\uff16\u670830\u65e5\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/accounting-article-223\/\" target=\"_blank\" rel=\"noopener\">\u3014\u307e\u3068\u3081\u3066\u78ba\u8a8d\u3015\u4f1a\u8a08\u60c5\u5831\u306e\u56db\u534a\u671f\u901f\u5831\u89e3\u8aac\u3000\u30102025\u5e74\uff17\u6708\u3011\u7b2c\uff11\u56db\u534a\u671f\u6c7a\u7b97\uff082025\u5e74\uff16\u670830\u65e5\uff09<\/a>\u300d<br \/>\n<\/div><\/div><!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u65b0\u4f1a\u8a08\u57fa\u6e96\u95a2\u4fc2<\/strong><\/h4>\n<p>\u6b21\u306e\u3082\u306e\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3007\u3000\u300c\u5f8c\u767a\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49<br \/>\n<span style=\"color: #4682b4;\">\uff08\u5185\u5bb9\uff1a\u5f8c\u767a\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u51e6\u7406\u53ca\u3073\u958b\u793a\u306b\u3064\u3044\u3066\u898f\u5b9a\u3059\u308b\u3082\u306e\u3002\u610f\u898b\u52df\u96c6\u671f\u9593\u306f2025\u5e74\uff19\u670812\u65e5\u307e\u3067\uff09<\/span><\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\u300c\u5f8c\u767a\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u3092\u516c\u8868 \uff5e\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u3067\u3042\u308b\u300c\u5f8c\u767a\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\u3092\u4f1a\u8a08\u57fa\u6e96\u306b\u79fb\u7ba1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-234\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\u300c\u5f8c\u767a\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\uff08\u6848\uff09\u300d\u7b49\u3092\u516c\u8868 \uff5e\u76e3\u67fb\u57fa\u6e96\u5831\u544a\u66f8\u3067\u3042\u308b\u300c\u5f8c\u767a\u4e8b\u8c61\u306b\u95a2\u3059\u308b\u76e3\u67fb\u4e0a\u306e\u53d6\u6271\u3044\u300d\u3092\u4f1a\u8a08\u57fa\u6e96\u306b\u79fb\u7ba1\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u95a2\u4fc2<\/strong><\/h4>\n<p>\u6b21\u306e\u3082\u306e\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u91d1\u878d\u5be9\u8b70\u4f1a\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u3068\u4fdd\u8a3c\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u30ef\u30fc\u30ad\u30f3\u30b0\u30fb\u30b0\u30eb\u30fc\u30d7\u300d\u4e2d\u9593\u8ad6\u70b9\u6574\u7406<br \/>\n<span style=\"color: #4682b4;\">\uff08\u5185\u5bb9\uff1a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u3068\u4fdd\u8a3c\u306e\u3042\u308a\u65b9\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u305f\u3082\u306e\uff09<\/span><\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u3068\u4fdd\u8a3c\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u4e2d\u9593\u8ad6\u70b9\u6574\u7406\u7b49\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u7b2c\u4e09\u8005\u4fdd\u8a3c\u5236\u5ea6\u306e\u5c0e\u5165\u6642\u671f\u3084\u5f53\u521d\u306e\u4fdd\u8a3c\u7bc4\u56f2\u7b49\u306e\u5927\u304d\u306a\u65b9\u5411\u6027\u3092\u6574\u7406\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-236\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u3068\u4fdd\u8a3c\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u4e2d\u9593\u8ad6\u70b9\u6574\u7406\u7b49\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u7b2c\u4e09\u8005\u4fdd\u8a3c\u5236\u5ea6\u306e\u5c0e\u5165\u6642\u671f\u3084\u5f53\u521d\u306e\u4fdd\u8a3c\u7bc4\u56f2\u7b49\u306e\u5927\u304d\u306a\u65b9\u5411\u6027\u3092\u6574\u7406\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u30fb\u4fdd\u8a3c\u696d\u52d9\u7279\u5225\u59d4\u54e1\u4f1a\u300c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u30fb\u4fdd\u8a3c\u306e\u3042\u308b\u3079\u304d\u59ff\u306e\u691c\u8a0e \uff0d\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u4fe1\u983c\u6027\u78ba\u4fdd\u306b\u5411\u3051\u3066\uff0d\u300d<br \/>\n<span style=\"color: #4682b4;\">\uff08\u5185\u5bb9\uff1a\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u958b\u793a\u3001\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u4fdd\u8a3c\u696d\u52d9\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u305f\u3082\u306e\u3002\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff09<\/span><\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u3068\u4fdd\u8a3c\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u4e2d\u9593\u8ad6\u70b9\u6574\u7406\u7b49\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u7b2c\u4e09\u8005\u4fdd\u8a3c\u5236\u5ea6\u306e\u5c0e\u5165\u6642\u671f\u3084\u5f53\u521d\u306e\u4fdd\u8a3c\u7bc4\u56f2\u7b49\u306e\u5927\u304d\u306a\u65b9\u5411\u6027\u3092\u6574\u7406\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-236\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u60c5\u5831\u306e\u958b\u793a\u3068\u4fdd\u8a3c\u306e\u3042\u308a\u65b9\u306b\u95a2\u3059\u308b\u4e2d\u9593\u8ad6\u70b9\u6574\u7406\u7b49\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u7b2c\u4e09\u8005\u4fdd\u8a3c\u5236\u5ea6\u306e\u5c0e\u5165\u6642\u671f\u3084\u5f53\u521d\u306e\u4fdd\u8a3c\u7bc4\u56f2\u7b49\u306e\u5927\u304d\u306a\u65b9\u5411\u6027\u3092\u6574\u7406\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462\u3000JICPA\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u80fd\u529b\u958b\u767a\u30b7\u30e9\u30d0\u30b9\u306e\u6539\u8a02<br \/>\n<span style=\"color: #4682b4;\">\uff08\u5185\u5bb9\uff1a\u516c\u8a8d\u4f1a\u8a08\u58eb\u306b\u6c42\u3081\u3089\u308c\u308b\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u95a2\u9023\u306e\u80fd\u529b\u958b\u767a\u306b\u95a2\u3059\u308b\u5305\u62ec\u7684\u306a\u6307\u91dd\u3002\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff09<\/span><\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u80fd\u529b\u958b\u767a\u30b7\u30e9\u30d0\u30b9\u3092\u6539\u8a02\uff5e2026\u5e74\u306e\u958b\u59cb\u3092\u76ee\u6307\u3059\u5c02\u9580\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8\u3082\u516c\u8868\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-237\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u80fd\u529b\u958b\u767a\u30b7\u30e9\u30d0\u30b9\u3092\u6539\u8a02\uff5e2026\u5e74\u306e\u958b\u59cb\u3092\u76ee\u6307\u3059\u5c02\u9580\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8\u3082\u516c\u8868\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2463\u3000\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u80fd\u529b\u958b\u767a\u5354\u8b70\u4f1a\u5831\u544a\u66f8\u300cJICPA\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5c02\u9580\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u958b\u59cb\u306b\u5411\u3051\u3066\u300d<br \/>\n<span style=\"color: #4682b4;\">\uff08\u5185\u5bb9\uff1a\u300cJICPA\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u80fd\u529b\u958b\u767a\u30b7\u30e9\u30d0\u30b9\u300d\u306b\u6cbf\u3063\u3066\u3001\u300cJICPA\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u5c02\u9580\u30d7\u30ed\u30b0\u30e9\u30e0\u300d\u3092\u958b\u767a\u3059\u308b\u3002\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\uff09<\/span><\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u80fd\u529b\u958b\u767a\u30b7\u30e9\u30d0\u30b9\u3092\u6539\u8a02\uff5e2026\u5e74\u306e\u958b\u59cb\u3092\u76ee\u6307\u3059\u5c02\u9580\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8\u3082\u516c\u8868\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-237\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b JICPA\u304c\u30b5\u30b9\u30c6\u30ca\u30d3\u30ea\u30c6\u30a3\u80fd\u529b\u958b\u767a\u30b7\u30e9\u30d0\u30b9\u3092\u6539\u8a02\uff5e2026\u5e74\u306e\u958b\u59cb\u3092\u76ee\u6307\u3059\u5c02\u9580\u30d7\u30ed\u30b0\u30e9\u30e0\u306b\u95a2\u3059\u308b\u5831\u544a\u66f8\u3082\u516c\u8868\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u76e3\u67fb\u6cd5\u4eba\u7b49\u306e\u76e3\u67fb\u95a2\u4fc2<\/strong><\/h4>\n<p>\u76e3\u67fb\u6cd5\u4eba\u53ca\u3073\u516c\u8a8d\u4f1a\u8a08\u58eb\u306e\u5b9f\u65bd\u3059\u308b\u76e3\u67fb\u306a\u3069\u306b\u95a2\u9023\u3057\u3066\u3001\u6b21\u306e\u3082\u306e\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u300c2025\u5e74\u5ea6\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u65b9\u91dd\u300d<br \/>\n<span style=\"color: #4682b4;\">\uff08\u5185\u5bb9\uff1a\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u306e\u65b9\u91dd\u3092\u793a\u3059\u3082\u306e\uff09<\/span><\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u300c2025\u5e74\u5ea6\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u65b9\u91dd\u300d\u53ca\u3073\u300c2024\u5e74\u5ea6 \u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u4e8b\u4f8b\u89e3\u8aac\u96c6\u2160\u90e8\u30fb\u2161\u90e8\u300d\u3092\u516c\u8868\uff5e\u91cd\u70b9\u7684\u5b9f\u65bd\u9805\u76ee\u3068\u3057\u3066\u76e3\u67fb\u4e8b\u52d9\u6240\u306b\u304a\u3051\u308b\u54c1\u8cea\u7ba1\u7406\u7b49\u306b\u3064\u3044\u3066\u8a18\u8f09\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-270\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u300c2025\u5e74\u5ea6\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u65b9\u91dd\u300d\u53ca\u3073\u300c2024\u5e74\u5ea6 \u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u4e8b\u4f8b\u89e3\u8aac\u96c6\u2160\u90e8\u30fb\u2161\u90e8\u300d\u3092\u516c\u8868\uff5e\u91cd\u70b9\u7684\u5b9f\u65bd\u9805\u76ee\u3068\u3057\u3066\u76e3\u67fb\u4e8b\u52d9\u6240\u306b\u304a\u3051\u308b\u54c1\u8cea\u7ba1\u7406\u7b49\u306b\u3064\u3044\u3066\u8a18\u8f09\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u300c2024\u5e74\u5ea6 \u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u4e8b\u4f8b\u89e3\u8aac\u96c6\u2160\u90e8\u30fb\u2161\u90e8\u300d<br \/>\n<span style=\"color: #4682b4;\">\uff08\u5185\u5bb9\uff1a\u56fa\u5b9a\u8cc7\u7523\u306e\u6e1b\u640d\u3001\u7e70\u5ef6\u7a0e\u91d1\u8cc7\u7523\u306e\u56de\u53ce\u53ef\u80fd\u6027\u3001\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u306a\u3069\u306b\u3064\u3044\u3066\u306e\u6539\u5584\u52e7\u544a\u4e8b\u9805\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u308b\uff09<\/span><\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u300c2025\u5e74\u5ea6\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u65b9\u91dd\u300d\u53ca\u3073\u300c2024\u5e74\u5ea6 \u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u4e8b\u4f8b\u89e3\u8aac\u96c6\u2160\u90e8\u30fb\u2161\u90e8\u300d\u3092\u516c\u8868\uff5e\u91cd\u70b9\u7684\u5b9f\u65bd\u9805\u76ee\u3068\u3057\u3066\u76e3\u67fb\u4e8b\u52d9\u6240\u306b\u304a\u3051\u308b\u54c1\u8cea\u7ba1\u7406\u7b49\u306b\u3064\u3044\u3066\u8a18\u8f09\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-270\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u304c\u300c2025\u5e74\u5ea6\u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u65b9\u91dd\u300d\u53ca\u3073\u300c2024\u5e74\u5ea6 \u54c1\u8cea\u7ba1\u7406\u30ec\u30d3\u30e5\u30fc\u4e8b\u4f8b\u89e3\u8aac\u96c6\u2160\u90e8\u30fb\u2161\u90e8\u300d\u3092\u516c\u8868\uff5e\u91cd\u70b9\u7684\u5b9f\u65bd\u9805\u76ee\u3068\u3057\u3066\u76e3\u67fb\u4e8b\u52d9\u6240\u306b\u304a\u3051\u308b\u54c1\u8cea\u7ba1\u7406\u7b49\u306b\u3064\u3044\u3066\u8a18\u8f09\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462\u3000\u76e3\u67fb\u4e8b\u52d9\u6240\u691c\u67fb\u7d50\u679c\u4e8b\u4f8b\u96c6\uff08\u4ee4\u548c\uff17\u4e8b\u52d9\u5e74\u5ea6\u7248\uff09<br \/>\n<span style=\"color: #4682b4;\">\uff08\u5185\u5bb9\uff1a\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u76e3\u67fb\u5be9\u67fb\u4f1a\u306b\u3088\u308b\u76e3\u67fb\u4e8b\u52d9\u6240\u306e\u691c\u67fb\u3067\u78ba\u8a8d\u3055\u308c\u305f\u6307\u6458\u4e8b\u4f8b\u7b49\u3092\u53d6\u308a\u307e\u3068\u3081\u305f\u3082\u306e\uff09<\/span><\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u76e3\u67fb\u5be9\u67fb\u4f1a\u304c\u300c\u76e3\u67fb\u4e8b\u52d9\u6240\u691c\u67fb\u7d50\u679c\u4e8b\u4f8b\u96c6\uff08\u4ee4\u548c\uff17\u4e8b\u52d9\u5e74\u5ea6\u7248\uff09\u300d\u3092\u516c\u8868\uff5e\u5faa\u74b0\u53d6\u5f15\u53ca\u3073\u30b5\u30a4\u30d0\u30fc\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30ea\u30b9\u30af\u3078\u306e\u5bfe\u5fdc\u3092\u63b2\u8f09\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-271\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u76e3\u67fb\u5be9\u67fb\u4f1a\u304c\u300c\u76e3\u67fb\u4e8b\u52d9\u6240\u691c\u67fb\u7d50\u679c\u4e8b\u4f8b\u96c6\uff08\u4ee4\u548c\uff17\u4e8b\u52d9\u5e74\u5ea6\u7248\uff09\u300d\u3092\u516c\u8868\uff5e\u5faa\u74b0\u53d6\u5f15\u53ca\u3073\u30b5\u30a4\u30d0\u30fc\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u30ea\u30b9\u30af\u3078\u306e\u5bfe\u5fdc\u3092\u63b2\u8f09\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2463\u3000\u4e2d\u5c0f\u4e8b\u52d9\u6240\u7b49\u65bd\u7b56\u8abf\u67fb\u4f1a\u7814\u7a76\u5831\u544a\u7b2c10\u53f7\u300c\u7b2c\uff11\u56db\u534a\u671f\u53c8\u306f\u7b2c\uff13\u56db\u534a\u671f\u306e\u56db\u534a\u671f\u6c7a\u7b97\u77ed\u4fe1\u306b\u542b\u307e\u308c\u308b\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u95a2\u3059\u308b\u8868\u793a\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u300d\u306e\u6539\u6b63<br \/>\n<span style=\"color: #4682b4;\">\uff08\u5185\u5bb9\uff1a2025\u5e74\uff16\u670830\u65e5\u6642\u70b9\u3067\u65bd\u884c\u3055\u308c\u3066\u3044\u308b\u6cd5\u4ee4\u3084\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u5bfe\u5fdc\u3057\u3066\u6539\u6b63\uff09<\/span><\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u30016\/30\u6642\u70b9\u65bd\u884c\u306e\u6cd5\u4ee4\u30fb\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u57fa\u3065\u304d\u300c\u7b2c\uff11\u56db\u534a\u671f\u53c8\u306f\u7b2c\uff13\u56db\u534a\u671f\u306e\u56db\u534a\u671f\u6c7a\u7b97\u77ed\u4fe1\u306b\u542b\u307e\u308c\u308b\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u95a2\u3059\u308b\u8868\u793a\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u300d\u3092\u6539\u6b63\" href=\"https:\/\/profession-net.com\/professionjournal\/release-report-235\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u58eb\u5354\u4f1a\u30016\/30\u6642\u70b9\u65bd\u884c\u306e\u6cd5\u4ee4\u30fb\u4f1a\u8a08\u57fa\u6e96\u7b49\u306b\u57fa\u3065\u304d\u300c\u7b2c\uff11\u56db\u534a\u671f\u53c8\u306f\u7b2c\uff13\u56db\u534a\u671f\u306e\u56db\u534a\u671f\u6c7a\u7b97\u77ed\u4fe1\u306b\u542b\u307e\u308c\u308b\u56db\u534a\u671f\u9023\u7d50\u8ca1\u52d9\u8af8\u8868\u7b49\u306b\u95a2\u3059\u308b\u8868\u793a\u306e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u300d\u3092\u6539\u6b63<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u76e3\u67fb\u5f79\u7b49\u306e\u76e3\u67fb\u95a2\u4fc2<\/strong><\/h4>\n<p>\u76e3\u67fb\u5f79\u7b49\u306e\u5b9f\u65bd\u3059\u308b\u76e3\u67fb\u306a\u3069\u306b\u95a2\u9023\u3057\u3066\u3001\u6b21\u306e\u3082\u306e\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u3007\u3000\u300c\u4f1a\u8a08\u76e3\u67fb\u4eba\u975e\u8a2d\u7f6e\u4f1a\u793e\u306e\u76e3\u67fb\u5f79\u306e\u4f1a\u8a08\u76e3\u67fb\u30de\u30cb\u30e5\u30a2\u30eb\uff08\u7b2c\uff13\u7248\uff09\u300d<br \/>\n<span style=\"color: #4682b4;\">\uff08\u5185\u5bb9\uff1a\u524d\u56de\u306e\u6539\u5b9a\u4ee5\u964d\u306e\u74b0\u5883\u5909\u5316\u306b\u5373\u3059\u308b\u3088\u3046\u306b\u8a18\u8f09\u5185\u5bb9\u3092\u6539\u5b9a\uff09<\/span><\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u304c\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u3084\u4f1a\u793e\u6cd5\u6539\u6b63\u306b\u5bfe\u5fdc\u3057\u305f\u300c\u4f1a\u8a08\u76e3\u67fb\u4eba\u975e\u8a2d\u7f6e\u4f1a\u793e\u306e\u76e3\u67fb\u5f79\u306e\u4f1a\u8a08\u76e3\u67fb\u30de\u30cb\u30e5\u30a2\u30eb\u300d\u306e\u7b2c\uff13\u7248\u3092\u516c\u8868\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-272\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u65e5\u672c\u76e3\u67fb\u5f79\u5354\u4f1a\u304c\u4f1a\u8a08\u57fa\u6e96\u306e\u958b\u767a\u3084\u4f1a\u793e\u6cd5\u6539\u6b63\u306b\u5bfe\u5fdc\u3057\u305f\u300c\u4f1a\u8a08\u76e3\u67fb\u4eba\u975e\u8a2d\u7f6e\u4f1a\u793e\u306e\u76e3\u67fb\u5f79\u306e\u4f1a\u8a08\u76e3\u67fb\u30de\u30cb\u30e5\u30a2\u30eb\u300d\u306e\u7b2c\uff13\u7248\u3092\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u6b21\u56de\u306f9\/11\u306b\u63b2\u8f09\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>2025\u5e74\uff17\u6708\uff11\u65e5\u304b\u3089\uff17\u670831\u65e5\u307e\u3067\u306b\u516c\u958b\u3057\u305f\u901f\u5831\u89e3\u8aac\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3001\u6539\u3081\u3066\u7d39\u4ecb\u3059\u308b\u3002<br \/>\n\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306f\u3001\u8a72\u5f53\u3059\u308b\u901f\u5831\u89e3\u8aac\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[178,167,182,290],"tags":[594,114,316,128,159],"backnumber":[2407],"series":[741],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 09:39:17","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269783"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=269783"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/269783\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=269783"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=269783"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=269783"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=269783"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=269783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}